The overarching aim of this project is to improve our understanding ofthe impact of tobacco tax and price policies on tobacco use and related behaviors. This will be done through a combination of: original data collection; acquisition of existing archival, survey, and commercial databases; and merged data analyses that build on the multidisciplinary research team's extensive past and ongoing vk^ork on these issues as part ofthe Bridging the Gap/lmpacTeen project, the International Tobacco Control Policy Evaluation Study, and related efforts. There are seven specific aims: 1) identify, document, code and track key state and other policies affecting retail tobacco product prices (e.g. excise taxes, minimum pricing policies, direct sales policies, policies addressing reservation sales (including compacts), policies limiting price promotions, and policies strengthening tax and MSA administration and enforcement) for the years 2002 through 2012; 2) assess the impact of price- related policies on retail prices of tobacco products, using data collected observationally, from store-based scanner systems, and from tobacco user self-reports; 3) assess the impact of tobacco product prices, price reducing promotions, and related policies on tobacco product purchasing behaviors, including choice of product and brand, t3TDe and location of purchase, and use of price reducing promotions; 4) estimate the extent of and determinants of tax avoidance (including cross border shopping and reservation, online, mail, phone and duty- free purchases) and tax evasion (including 'buttlegging' and counterfeit), including the impact of key policies on these activities; 5) examine the impact of tobacco product prices, price-reducing promotions, and related policies on tobacco use behaviors, including: prevalence, frequency and intensity of use; youth uptake; cessation intentions, attempts, and success; and substitution among products; 6) evaluate the impact of taxes, prices, price reducing promotions, and related policies on household spending on tobacco products and other goods and services, particulariy among poor households; and 7) disseminate and communicate policy relevant research findings to many audiences, including policy makers, advocates, public health practitioners, researchers, and the general public. All analyses will pay particular attention to differential effects on key population subgroups. RELEVANCE (See instructions): Significant increases in tobacco product excise taxes are the single most effective policy tool for reducing the death and disease caused by tobacco use, but opportunities for users to switch to cheaper brands/products and to avoid taxes by buying online, on reservations, and in lower tax jurisdictions can undermine the impact of higher taxes. This research will assess the effects of evolving state efforts to maximize the impact of tobacco taxes in reducing tobacco use-